How to Record Specialty Metals Waiver Fees
Records legal and administrative costs incurred to obtain a Domestic Non-Availability Determination (DNAD) for non-compliant specialty metals.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Contract Costs - Material Admin | Expense | 5,500.00 | - |
| Cash | Asset | - | 5,500.00 |
💡 Accountant's Note
Under DFARS 252.225-7009, if compliant metals are unavailable, a waiver (DNAD) is required. Costs to prepare this waiver are direct costs to the affected contract.
Practitioner & Systems Framework
💻 ERP Architecture
Direct charge to the contract's Material Management WBS element.
⚠️ Audit Flags
Use of non-domestic materials on restricted programs without a corresponding waiver.
📄 Required Documentation
Market research documentation, vendor certifications, and the approved DNAD from the Contracting Officer.
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